1. In each of the following situations explain (1) what doctrine might cause problems for the taxpayers planned strategy AND if the strategy would be effective. Your response may be to point out what concerns you have if the answer is not yes or no.

At the end of 2019 Karla learns that tax rates will drop in 2020. Karla billed a client on December 18, 2019, and the client usually makes an electronic deposit to Karlas account at the end of the month. Karla calls the client and asks that the transfer not be made until January 2020 so she can defer the income to after the new tax law is effective.